Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088. Pays/Territoire Union européenne Type du document Législation Date 2020 Source FAO, FAOLEX Source d'origine Official Journal of the European Union L 198, 22 June 2020, pp. 13-43. Sujet Environnement gén., Mer, Eau, Espèces sauvages et écosystèmes Mot clé Biodiversité Changement de climat Risques Préservation de l'écosystème Planification environnementale Normes environnementales Aire marine Pollution de la mer Lutte contre la pollution Protection de l’environnement Évaluation/gestion des risques Développement durable Utilisation durable Politique/planification Normes Gestion/conservation Principe de précaution Pollution des eaux douces Gestion des resources en eau douce Protection de l'habitat Protection des espèces Aire géographique Países de la Unión Europea Entry into force notes This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Articles 4, 5, 6 and 7 and Article 8(1), (2) and (3) shall apply: (a) in respect of the environmental objectives referred to in points (a) and (b) of Article 9 from 1 January 2022; and (b) in respect of the environmental objectives referred to in points (c) to (f) of Article 9 from 1 January 2023. Article 4 shall not apply to certificate-based tax incentive schemes that exist prior to the entry into force of this Regulation and that set out requirements for financial products that aim to finance sustainable projects. Résumé This Regulation establishes the criteria for environmentally sustainable economic activities for the purposes of establishing the degree to which an investment is environmentally sustainable. The environmental objectives for the purposes of this Regulation are listed in Article 9 as: (a) climate change mitigation and adaptation; (b) sustainable use and protection of water and marine resources; (c) the transition to a circular economy; (d) pollution prevention and control; and (e) the protection and restoration of biodiversity and ecosystems. Texte intégral Anglais Site web eur-lex.europa.eu Références - Législation Implementé par Commission Delegated Regulation (EU) 2021/2178 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation. Législation | Union européenne | 2021 Mot clé: Planification environnementale, Normes environnementales, Commerce/industrie/sociétés, Protection de l’environnement, Développement durable, Politique/planification, Normes Source: FAO, FAOLEX Commission Delegated Regulation (EU) 2021/2139 supplementing Regulation (EU) 2020/852 by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. Législation | Union européenne | 2021 Mot clé: Changement de climat, Conservation de l'énergie/production de l'énergie, Protection de l’environnement, Collecte de données/déclarations, Eaux usées/déversement, Planification environnementale, Normes environnementales, Principe de précaution, Santé publique, Évaluation/gestion des risques, Gestion des déchets, Politique/planification, Normes, Boisement/reboisement, Gestion forestière/conservation des forêts, Égouts, Gestion des resources en eau douce, Lutte contre la pollution, Pollution des eaux douces Source: FAO, FAOLEX Act No. 25 on sustainability-related disclosure in financial services and a classification system for sustainable investments. Législation | Islande | 2023 Mot clé: Mesures fiscales et de marché, Subvention/incitation, Développement durable, Accès-à-l'information, Commerce/industrie/sociétés, Classement/déclassement Source: FAO, FAOLEX